NO.PZ2017102901000009
问题如下：
An independent audit report is most likely to provide:
选项：
A.absolute assurance about the accuracy of the financial statements.
B.reasonable assurance that the financial statements are fairly presented.
C.a qualified opinion with respect to the transparency of the financial statements.
解释：
B is correct.
The independent audit report provides reasonable assurance that the financial statements are fairly presented, meaning that there is a high probability that the audited financial statements are free from material error, fraud, or illegal acts that have a direct effect on the financial statements.
题目的意思是一份独立的审计报告，应该提供……
A的意思是，对于财务报表的绝对保证
B的意思是，有理由的保证，财务报告是公证体现的
C的意思是，对于财报有没有公开透明的表达观点提出了一个合格的评判
所以我觉得是C啊？B的情况是万一对方公司的财报出的有问题呢？那怎么保证他们是公证的呀？
